the 1.5 billion consumers in the countries surrounding the Gulf and Red Sea .

Outside the Jebel Ali Free Zone, commercial law in the United Arab Emirates requires foreigners to go into business with local U.A.E. firms or sponsors who are entitled to own at least 51 percent of the business and its profits. But inside Jebel Ali Free Zone, there is no need to bother with these rules. Foreign companies are free to manufacture, trade and form joint ventures as they please.

The Jebel Ali Free Zone is located 35 kilometers southwest of Dubai city and is built around the world's largest man-made port. It covers 100 square kilometers, of which about 30 percent has been leased. An array of investment incentives has attracted more than 850 companies, including almost 100 American firms. Most companies are set up to re-export goods through Dubai to other markets, the largest being Iran and India .

When Jebel Ali Free Zone opened in 1985, Indian and Gulf state companies were first in the door. Sixteen registered in the first year. Now an average of 16 new companies register each month. About 40 percent of the companies are from industrialized countries in Europe , the United States and the Far East . There are 200 European companies and about 100 from North America . The U.A.E. accounts for close to 200, India 154 and Pakistan 34. The are about a dozen companies from the former Soviet Union and a dozen from China and Hong Kong .

R&W International is establishing an inventory stocking facility and warehouse operation to bring the benefits of duty free operations to our customers. With no currency restrictions, excellent port facilities, and a tremendous commitment to tax-free operations, we believe the Jebel Ali Free Zone brings important features to our customers.